Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
NCLT was absolutely correct in applying Section 238 of the Code to an independent proceeding instituted by a secured financial creditor - This being the case, it is difficult to comprehend how the High Court could have held that the proceedings before the NCLT were without jurisdiction.
NCLT was absolutely correct in applying Section 238 of the Code to an independent proceeding instituted by a secured financial creditor - This being the case, it is difficult to comprehend how the High Court could have held that the proceedings before the NCLT were without jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
